Appellate Authority for Advance Ruling established to hear appeals against advance rulings; composition and inter state designation allowed. An Appellate Authority for Advance Ruling is to be constituted by Government notification to hear appeals against advance rulings; it comprises the Chief Commissioner of Central Tax (as designated by the Board) and the Chief Commissioner of State Tax, and the Government may, on the Council's recommendation, notify an Appellate Authority in another State or Union territory to serve for the State.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appellate Authority for Advance Ruling established to hear appeals against advance rulings; composition and inter state designation allowed.
An Appellate Authority for Advance Ruling is to be constituted by Government notification to hear appeals against advance rulings; it comprises the Chief Commissioner of Central Tax (as designated by the Board) and the Chief Commissioner of State Tax, and the Government may, on the Council's recommendation, notify an Appellate Authority in another State or Union territory to serve for the State.
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